What are regulations on risk management in vtv5 trực tiếp bóng đá hôm nay administration by customs authorities in Vietnam?
What are regulations on risk management in vtv5 trực tiếp bóng đá hôm nay administration by customs authorities in Vietnam?
According to Article 9 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019, the management of risks in vtv5 trực tiếp bóng đá hôm nay administration is stipulated as follows:
- vtv5 trực tiếp bóng đá hôm nay authorities apply risk management in taxpayer registration, vtv5 trực tiếp bóng đá hôm nay declaration, vtv5 trực tiếp bóng đá hôm nay payment, vtv5 trực tiếp bóng đá hôm nay debt, enforcement of administrative decisions on vtv5 trực tiếp bóng đá hôm nay management, vtv5 trực tiếp bóng đá hôm nay refund, vtv5 trực tiếp bóng đá hôm nay inspection, vtv5 trực tiếp bóng đá hôm nay audit, the management and use of invoices, vouchers, and other activities in vtv5 trực tiếp bóng đá hôm nay administration.
- Customs authorities apply risk management in vtv5 trực tiếp bóng đá hôm nay declaration, vtv5 trực tiếp bóng đá hôm nay refund, vtv5 trực tiếp bóng đá hôm nay exemption, vtv5 trực tiếp bóng đá hôm nay inspection, vtv5 trực tiếp bóng đá hôm nay audit, and other activities in vtv5 trực tiếp bóng đá hôm nay administration.
- The application of risk management mechanisms in vtv5 trực tiếp bóng đá hôm nay administration includes the collection and processing of information and data related to taxpayers; the development of vtv5 trực tiếp bóng đá hôm nay management criteria; the assessment of taxpayer compliance with the law; the classification of risk levels in vtv5 trực tiếp bóng đá hôm nay administration and the implementation of appropriate vtv5 trực tiếp bóng đá hôm nay management measures.
- The evaluation of taxpayer compliance and classification of risk levels in vtv5 trực tiếp bóng đá hôm nay administration are regulated as follows:
+ The evaluation of taxpayer compliance with the law is based on a system of criteria, information on the taxpayer's activity history, compliance process, and cooperation with vtv5 trực tiếp bóng đá hôm nay authorities in implementing vtv5 trực tiếp bóng đá hôm nay laws and the degree of vtv5 trực tiếp bóng đá hôm nay law violations;
+ The classification of risk levels in vtv5 trực tiếp bóng đá hôm nay administration is based on the level of taxpayer compliance with the law. During the risk level classification process, vtv5 trực tiếp bóng đá hôm nay authorities consider related contents, including information on risk indicators; signs, behaviors of violations in vtv5 trực tiếp bóng đá hôm nay management; and information on business results of vtv5 trực tiếp bóng đá hôm nay authorities and other relevant agencies as stipulated by this Law;
+ vtv5 trực tiếp bóng đá hôm nay authorities use the results of taxpayer compliance evaluations and the classification of risk levels in vtv5 trực tiếp bóng đá hôm nay administration to apply appropriate vtv5 trực tiếp bóng đá hôm nay management measures.
- vtv5 trực tiếp bóng đá hôm nay authorities apply information technology systems to automatically integrate and process data to serve the application of risk management in vtv5 trực tiếp bóng đá hôm nay administration.
- The Minister of Finance stipulates the criteria for evaluating taxpayer compliance, classifying risk levels, and applying risk management in vtv5 trực tiếp bóng đá hôm nay administration.
Thus,in accordance with the aforementioned regulations, customs authorities manage risks in vtv5 trực tiếp bóng đá hôm nay administration through vtv5 trực tiếp bóng đá hôm nay declarations, vtv5 trực tiếp bóng đá hôm nay refunds, vtv5 trực tiếp bóng đá hôm nay exemptions, vtv5 trực tiếp bóng đá hôm nay inspections, vtv5 trực tiếp bóng đá hôm nay audits, and other activities.
What are regulations on risk management in vtv5 trực tiếp bóng đá hôm nay administration by customs authorities in Vietnam?(Image from the Internet)
What is the purpose of risk management in vtv5 trực tiếp bóng đá hôm nay administration in Vietnam?
According to Clause 15, Article 3 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019, it is stated as follows:
Definitions
In this Law, the following terms are understood as follows:
1. vtv5 trực tiếp bóng đá hôm nay is a mandatory state budget contribution of organizations, households, business households, and individuals as stipulated by vtv5 trực tiếp bóng đá hôm nay laws.
2. Other state budget revenues managed by vtv5 trực tiếp bóng đá hôm nay authorities include:
a) Fees and charges according to the Law on Fees and Charges;
b) Land use money paid to the state budget;
c) Land and water surface rental fees;
d) Licensing fees for mineral extraction;
dd) Licensing fees for water resource exploitation;
e) Payments to the state budget from the sale of assets on land, transfer of land use rights as regulated by the Law on Management and Use of Public Assets;
g) Fines from administrative violations as regulated by laws on administrative violations in the field of taxation and customs;
h) Late payment fines and other revenue according to laws.
3. Other state budget revenues not managed by vtv5 trực tiếp bóng đá hôm nay authorities include:
a) Sea area usage fees for dumping as regulated by laws on marine and island resources and environment;
b) Money for protecting and developing rice cultivation land according to the Land Law;
c) Fines from administrative violations as regulated by laws on administrative violations, except in the field of taxation and customs;
d) Payments to the state budget according to the Law on Management and Use of Public Assets from the management, use, exploitation of public assets for business purposes, leasing, joint ventures, after fulfilling vtv5 trực tiếp bóng đá hôm nay obligations, fees, and charges;
dd) Aid funds;
e) Other revenues as regulated by law.
4. The headquarters of the taxpayer is the place where the taxpayer conducts part or all of their business activities, including the main headquarters, branches, stores, production sites, warehousing sites, places for storing goods and assets used for production and business; residence places or places where vtv5 trực tiếp bóng đá hôm nay obligations arise.
5. The vtv5 trực tiếp bóng đá hôm nay identification number is a sequence of 10 digits or 13 digits and other characters issued by vtv5 trực tiếp bóng đá hôm nay authorities for taxpayers to use in vtv5 trực tiếp bóng đá hôm nay management.
6. The vtv5 trực tiếp bóng đá hôm nay period is the timeframe to determine the amount of vtv5 trực tiếp bóng đá hôm nay payable to the state budget as regulated by vtv5 trực tiếp bóng đá hôm nay laws.
7. The vtv5 trực tiếp bóng đá hôm nay declaration form is a form prescribed by the Minister of Finance used by taxpayers to declare information to determine the amount of vtv5 trực tiếp bóng đá hôm nay payable.
8. The customs declaration form is a form prescribed by the Minister of Finance used as a vtv5 trực tiếp bóng đá hôm nay declaration for exported and imported goods.
9. The vtv5 trực tiếp bóng đá hôm nay dossier is the set of documents for taxpayer registration, vtv5 trực tiếp bóng đá hôm nay declaration, vtv5 trực tiếp bóng đá hôm nay refund, vtv5 trực tiếp bóng đá hôm nay exemption, vtv5 trực tiếp bóng đá hôm nay reduction, vtv5 trực tiếp bóng đá hôm nay deferment, paying vtv5 trực tiếp bóng đá hôm nay debt in installments, vtv5 trực tiếp bóng đá hôm nay non-collection; customs dossiers; debt freezing dossiers; vtv5 trực tiếp bóng đá hôm nay debt, late payment interest, and penalty debt write-off.
10. vtv5 trực tiếp bóng đá hôm nay finalization declaration is the determination of the amount of vtv5 trực tiếp bóng đá hôm nay payable for the taxable year or from the beginning of the vtv5 trực tiếp bóng đá hôm nay year until the cessation of activities generating vtv5 trực tiếp bóng đá hôm nay obligations or from the occurrence to the cessation of activities generating vtv5 trực tiếp bóng đá hôm nay obligations as regulated by law.
11. The vtv5 trực tiếp bóng đá hôm nay year is determined according to the calendar year from January 01 to December 31; for fiscal years different from the calendar year, the vtv5 trực tiếp bóng đá hôm nay year applies to the fiscal year.
12. Completing vtv5 trực tiếp bóng đá hôm nay obligations means paying the full amount of vtv5 trực tiếp bóng đá hôm nay payable, late payment interest, fines for vtv5 trực tiếp bóng đá hôm nay law violations, and other state budget revenues.
13. Enforcement of administrative decisions on vtv5 trực tiếp bóng đá hôm nay management is the application of measures stipulated by this Law and other relevant laws to compel taxpayers to complete their vtv5 trực tiếp bóng đá hôm nay obligations.
14. vtv5 trực tiếp bóng đá hôm nay risk is the possibility of taxpayer non-compliance leading to state budget revenue losses.
15. Risk management in vtv5 trực tiếp bóng đá hôm nay administration is the systematic application of legal regulations, professional processes to identify, evaluate, and classify risks that may negatively impact the effectiveness and efficiency of vtv5 trực tiếp bóng đá hôm nay administration, serving as a basis for vtv5 trực tiếp bóng đá hôm nay authorities to allocate resources appropriately and apply efficient management measures.
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Thus,according to the above regulations, risk management in vtv5 trực tiếp bóng đá hôm nay administration is to identify, evaluate, and classify risks that may negatively impact the effectiveness and efficiency of vtv5 trực tiếp bóng đá hôm nay administration.
Does vtv5 trực tiếp bóng đá hôm nay audit apply risk management in vtv5 trực tiếp bóng đá hôm nay administration in Vietnam?
According to Clause 1, Article 107 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019, it is stipulated as follows:
Principles of vtv5 trực tiếp bóng đá hôm nay inspection and vtv5 trực tiếp bóng đá hôm nay audit
1. Apply risk management in vtv5 trực tiếp bóng đá hôm nay administration and information technology in vtv5 trực tiếp bóng đá hôm nay inspection and vtv5 trực tiếp bóng đá hôm nay audit.
2. Comply with the regulations of this Law, other relevant laws, and inspection, audit forms, procedures, and dossiers prescribed by the Minister of Finance.
3. Do not obstruct the normal activities of taxpayers.
4. When conducting vtv5 trực tiếp bóng đá hôm nay inspections and audits at the taxpayer's headquarters, the head of the vtv5 trực tiếp bóng đá hôm nay administration must issue an inspection, audit decision.
5. The purpose of vtv5 trực tiếp bóng đá hôm nay inspection and audit is to evaluate the completeness, accuracy, and truthfulness of the documents, information, and dossiers that taxpayers have declared, submitted, presented to the vtv5 trực tiếp bóng đá hôm nay administration; assess the taxpayer's compliance with vtv5 trực tiếp bóng đá hôm nay laws and other relevant laws to handle vtv5 trực tiếp bóng đá hôm nay issues according to the law.
Thus,in the vtv5 trực tiếp bóng đá hôm nay inspection operations, risk management in vtv5 trực tiếp bóng đá hôm nay administration must be applied.
